if scred.ParentUser != parentUser {
			return updatedAt, fmt.Errorf("%w: the service account access key is taken by another user", errIAMServiceAccountNotAllowed)
		}
		return updatedAt, fmt.Errorf("%w: the service account access key already taken", errIAMServiceAccountNotAllowed)
	}

	// Parent user must not be a service account.
	if u, found := cache.iamUsersMap[parentUser]; found && u.Credentials.IsServiceAccount() {